Income Tax Officer, Ward-1, Nirmal V. Kamalnarayan Kishanlal Mandhani (HUF), Nirmal

MA 3/Hyd/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3110 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2021
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-06-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 02-03-2021
• Court: TRIBUNAL
• Department Lawyers: BHASKAR REDDY
• Assessee Lawyers: TEJ PRAKASH TOSHNIWAL
• Keywords: Additional evidence
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO. 3/HYD/ 2021 (IN ITA NO.1152/HYD/2018 ) ASSESSMENT YEAR:2014 - 15 KAMALNARAYAN KISHANLAL MANDHANI, NIRMAL DISTRICT, TELANGANA. PAN: AABHM 4805 L VS. INCOME TAX OFFICER, WARD - I, NIRMAL. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI TEJ PRAKASH TOSHNIWAL REVENUE BY: SHRI BHASKAR REDDY, DR DATE OF HEARING: 11/6/2021 DATE OF PRONOUNCEMENT: 1 7 /6/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE U/S. 254(2) OF THE INCOME TAX ACT, 1961 SEEKING RECTIFICATION OF THE TRIBUNAL ORDER DATED 01/09/2020 PASSED IN ITA NO.1152/HYD/2018, A.Y. 2014 - 15. 2. AT THE OUTSET, THE LD. AR OF THE ASSESSEE DREW MY ATTENTION TO THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE WHEREIN IT WAS SUBMITTED AS FOLLOWS: 4. IT IS RESPECTFULLY SUBMITTED THAT THE APPEAL WAS POSTED BEFORE THE HONBLE TRIBUNAL FOR HEARING ON 31/08/2020 2 AT 2.30 PM. WHILE HEARING THE ABOVE SAID APPEAL ON VIRTUAL, THE HONBLE TRIBUNAL REMANDED THE APPEAL TO THE ASSESSING AUTHORITY WITH A DIRECTION TO LOOK TO THE ADDITIONAL EVIDENCE, INSTEAD OF DIRECT THE ASSESSING AUTHORITY TO LOOK TO THE ADDITIONAL LEGAL GROUNDS, WHICH MISSED IN JUDGMENT ORDER DATED 01/09/2020. 5. HENCE IT IS PRAYED THAT THE HONBLE TRIBUNAL MAY BE PLEASED TO CORRECT THE JUDGMENT DELIVERED BY THE HONBLE TRIBUNAL ON 1/9/2020 WITH THE WORD ADDITIONAL LEGAL GROUNDS IN STEAD OF ADDITIONAL EVIDENCE /FRESH EVIDENCE IN ITA NO. 1152/HYD/2018 FOR THE INCOME TAX ASSESSMENT YEAR 2014 - 15, AGAINST THE ASSESSMENT ORDER DATED 23/12/2016 PASSED BY THE ITO NIRMAL AND PASS SUCH OTHER ORDER AS THE HONBLE TRIBUNAL MAY DEEM FIT AND PRO PER IN THE CIRCUMSTANCES OF THE CASE. 3. EXPLAINING THE ABOVE FACTS, THE LD. AR PLEADED THAT THE IMPUGNED TRIBUNAL ORDER DATED 01/09/2020 MAY BE RECTIFIED AND APPROPRIATE ORDER MAY BE PASSED AS THE TRIBUNAL DEEMS FIT. ON THE OTHER HAND, LD. DR COULD NOT CONTROVERT TO THE SUBMISSIONS OF THE LD. AR. 4. ON EXAMINING THE ORDER OF THE TRIBUNAL AND THE FACTS OF THE CASE , I FIND MERIT IN THE SUBMISSION S OF THE LD. AR S INCE, INADVERTENTLY MISTAKE S HAD OCCURRED WHILE PASSING THE TRIBUNAL ORDER BY MENTIONING EVI DENCE ( IN PARA 3 , SECOND LINE , SECOND WORD) AND THE FRESH EVIDENCE ( IN PARA 4 , THIRD LINE , 4 TH &5 TH WORD) OF THE TRIBUNALS ORDER INSTEAD OF ADDITIONAL GROUND . THEREFORE, I HEREBY ORDER THAT THE WORDS ADDITIONAL EVIDENCE IN PARA 3 SECOND LINE , AND FRESH EVIDENCE IN PARA 4 FOURTH LINE , SHALL BE READ AS ADDITIONAL GROUND. IT IS ORDERED ACCORDINGLY. 3 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED AS INDICATED HEREINABOVE. PRONOUNCED IN THE OPEN COURT ON THE 17 TH JUNE, 2021 . SD/ - - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH JUNE, 2021. OKK COPY TO: - 1) KAMALNARAYAN KISHANLAL MANDHANI, C/O. TEJPRAKASH TOSHNIWAL, ADVOCATE, 4 - 1 - 6/B/4, RAMKOTE, HYDERABAD - 500095. 2) INCOME TAX OFFICER, WARD - (1), NIRMAL. 3) THE CIT(A) - 5, HYDERABAD 4) THE PR. CIT - 5, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE